How to proceed

Authorisation for customs warehousing

The operator must apply in writing (on plain paper) for a customs warehousing authorisation at the Customs Department of the Customs and Excise Agency.

The administration will communicate the necessary information and documents required if need be.

When the application is approved by the administration, they issue an authorisation with an unlimited time validity which determines the storage conditions, the stock account and the type of goods that can be stored.

Entry for warehousing

The operator begins the entry for warehousing process by indicating his authorisation number for customs warehousing on the import declaration.

It is not necessary to know the final destination of the goods at their time of entry in customs warehousing.

The goods are not subject to customs duties and VAT during storage.

The goods may only be subject to a process or work with a view to preservation and subsequent distribution (e.g.: repackaging, cleaning, etc.).

Removal from the warehouse

In order to end the customs warehousing, the importer can:

either release the goods for free circulation. The business must pay the customs duties in this case;